Section Rev 415.01 - Exemption for Solar Energy Systems(a) An applicant shall not be entitled to the exemption for solar energy systems pursuant to RSA 72:62 unless: (1) The applicant's real estate is located in a municipality that has adopted the exemption for solar energy systems; and(2) The applicant owns real estate which is equipped with a solar energy system.(b) The amount of the exemption for solar energy systems shall be equal to:(1) 100% of any increase in the assessed value of the applicant's residential real estate resulting from the solar energy system; or(2) A dollar amount adopted by the municipality.(c) The exemption for solar energy systems shall apply only in the tax years during which the solar energy system is functioning.N.H. Admin. Code § Rev 415.01
Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 414.01 )